Inter Milan president Massimo Moratti has ruled out the sale of the "untouchable" Wesley Sneijder, the playmaker has been strongly linked with a move to Manchester United throughout the summer.

The Serie A side are set to sell striker Samuel Eto'o to the Russian side Anzhi Makhachkala within the next 48 hours and Moratti has said the club is not interested in selling another one of its key players.

"There have never been any kind of talks about Wes. It doesn't matter whether Eto'o stays put or leaves the club. Sneijder was untouchable before the situation with Eto'o and he has become even more so now Eto'o could leave. Long story short, Sneijder is going nowhere," Moratti told La Gazzetta dello Sport.

Moratti confirmed the sale of Cameroon international Eto'o and confirmed speculation linking Manchester City's Carlos Tevez with the San Siro.

"I will really miss him [Eto'o] if everything goes ahead. Not just as a player, but also as a human being," he said.

"He's a great guy and a superb player. He has always been an example to follow and is a real professional.

"The names that have been mentioned [as Eto'o's replacement] are correct. We have been following Tevez, Ezequiel Lavezzi and Diego Forlan. It will be difficult to sort an agreement for the City striker but the others we are considering. We'll see.

"With [Napoli owner, Aurelio] De Laurentis we spoke of Lavezzi, but it could just be a contact which finishes there. Giuseppe Rossi? We never thought of him, we're looking for a player with different characteristics."

Moratti's comments arrive on the back of reports Sneijder is prepared to accept a pay cut to force through a move to United.

United's interest cooled earlier this summer over the midfielder's £200,000-a-week wage demands. But Sneijder is said to be ready to accept £140,000, making him the second highest paid player at United behind Wayne Rooney.

Sneijder hinted last week that a move to United was still possible; despite manager Sir Alex Ferguson's insisting he wasn't interested in the midfielder.

"Manchester United haven't made an official approach yet," he told a Dutch Web site.

"But there have been unofficial talks, there have been contacts. But then there are always contacts.

"The situation is that I am now an Inter player, and chances are that I will still be come 31 August. There is also a chance I could leave.

"That isn't really down to me but the club. I think Inter have been very clear: if a good offer comes in, they have to let me go.

"They don't want to lose me but there is a chance they will let me go.

"If something crosses my path, I have enough time to make a decision."

Meanwhile, Borussia Dortmund CEO Hans-Joachim Watzke has warned United that midfielder Mario Gotze is not for sale.

"There may come interest, but we have not the slightest intention to sell Mario Gotze," Watzke told German newspaper Bild on Tuesday.

Finally, United defender Chris Smalling is confident he can form an effective partnership with new signing Phil Jones, after Nemanja Vidic and Rio Ferdinand were ruled out of this weekend's trip to Tottenham.

"'It's unfortunate to see your big players go down injured. But the manager has shown all pre-season he's willing to give the young players a go and he's thrown them in to big games," he told the Daily Mail.

"So it's great to see them step up. Everyone's really gelling and with Jonny (Evans) and people coming in like Fabio, it's great to see.

"If you do well, the manager will keep you in the team. It's a big marker to the other players and the rest of the squad that, if you play well, it doesn't matter how old you are. If you've got that ability, the manager is going to put you in.

"Phil and I have played in pre-season, swapping centre-back and right-back as the manager wants us to show we can play in those two different positions when people are injured.

"I'd rather play centre-back as it's my main position - it's where I will aim to play many of my games this season. But the manager feels I can help in there, if and when I'm needed."